Empowering School Communities Through Business Management And Basic Financial Literacy Training: A Case Of SD Muhammadiyah 2 Sukmajaya Depok
Abstract
This study aims to enhance the financial management capacity of educators and administrative staff through a Community Service Program (PKM) focusing on business management and simple financial recording training at SD Muhammadiyah 2 Sukmajaya, Depok. The program was designed in response to the limited understanding of management principles and the unsystematic financial recording practices identified during the initial needs assessment. A participatory and application-oriented approach was employed, including interactive lectures, discussions, simulations, and hands-on practice. A total of 15 participants were involved in the training, and evaluation was conducted using pre-test and post-test assessments, practical exercises, and participant feedback. The results indicate a significant improvement in participants’ knowledge, as reflected in the increase in the average score from 50 (pre-test) to 85 (post-test). In addition, participants demonstrated improved skills in preparing simple financial records, including cash books and basic financial statements. The findings suggest that structured training and mentoring effectively enhance financial literacy and administrative competencies. Furthermore, the program contributes to promoting transparency, accountability, and efficiency in school financial governance, while fostering sustainable financial management practices within educational institutions.
References
Adhikari, D. R., & Shrestha, P. (2023). Knowledge management initiatives for achieving sustainable development goal 4.7: higher education institutions’ stakeholder perspectives. Journal of Knowledge Management, 27(4), 1109–1139. https://doi.org/10.1108/JKM-03-2022-0172
Akour, M., & Alenezi, M. (2022). Higher Education Future in the Era of Digital Transformation. Education Sciences, 12(11), 784. https://doi.org/10.3390/educsci12110784
Bai, R. (2023). Impact of financial literacy, mental budgeting and self control on financial wellbeing: Mediating impact of investment decision making. PLOS ONE, 18(11), e0294466. https://doi.org/10.1371/journal.pone.0294466
Barrot, J. S., Gonzales, J. M., Eniego, A. A., Salipande, A. L., & Olegario, Ma. L. G. (2024). Integrating Financial Literacy into the K-12 Curriculum: Teachers’ and School Leaders’ Experience. The Asia-Pacific Education Researcher, 33(1), 17–25. https://doi.org/10.1007/s40299-022-00704-y
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & State, V. (2022). Digitization of Accounting: The Premise of the Paradigm Shift of Role of the Professional Accountant. Applied Sciences, 12(7), 3359. https://doi.org/10.3390/app12073359
de Boer, T. (2023). Updating public accountability: a conceptual framework of voluntary accountability. Public Management Review, 25(6), 1128–1151. https://doi.org/10.1080/14719037.2021.2006973
Diptyana, P., Rokhmania, N., & Herlina, E. (2022). Financial Literacy, Digital Literacy and Financing Preferences Role to Micro and Small Enterprises’ Performance. IJEBD (International Journal of Entrepreneurship and Business Development), 5(2), 346–358. https://doi.org/10.29138/ijebd.v5i2.1785
Dushkova, D., & Ivlieva, O. (2024). Empowering Communities to Act for a Change: A Review of the Community Empowerment Programs towards Sustainability and Resilience. Sustainability, 16(19), 8700. https://doi.org/10.3390/su16198700
Gerrans, P., & Heaney, R. (2019). The impact of undergraduate personal finance education on individual financial literacy, attitudes and intentions. Accounting & Finance, 59(1), 177–217. https://doi.org/10.1111/acfi.12247
Katnic, I., Katnic, M., Orlandic, M., Radunovic, M., & Mugosa, I. (2024). Understanding the Role of Financial Literacy in Enhancing Economic Stability and Resilience in Montenegro: A Data-Driven Approach. Sustainability, 16(24), 11065. https://doi.org/10.3390/su162411065
Kumanireng, N. S., & Setyorini, H. (2022). The Effect of Financial Literacy, Income and Financial Attitudes on Family Financial Management for Low Income People. Journal of Finance and Business Digital, 1(4), 349–366. https://doi.org/10.55927/jfbd.v1i4.2398
Kumar, P., Pillai, R., Kumar, N., & Tabash, M. I. (2023). The interplay of skills, digital financial literacy, capability, and autonomy in financial decision making and well-being. Borsa Istanbul Review, 23(1), 169–183. https://doi.org/10.1016/j.bir.2022.09.012
Lone, U. M., & Bhat, S. A. (2024). Impact of financial literacy on financial well-being: a mediational role of financial self-efficacy. Journal of Financial Services Marketing, 29(1), 122–137. https://doi.org/10.1057/s41264-022-00183-8
Stephen P. Robbins, C. M. (2019). Management Elevent Edition. In Journal of Chemical Information and Modeling (Vol. 53, Number 9). https://doi.org/10.1017/CBO9781107415324.004
Suresh G. (2024). Impact of Financial Literacy and Behavioural Biases on Investment Decision-making. FIIB Business Review, 13(1), 72–86. https://doi.org/10.1177/23197145211035481
Yigitbasioglu, O., Green, P., & Cheung, M.-Y. D. (2023). Digital transformation and accountants as advisors. Accounting, Auditing & Accountability Journal, 36(1), 209–237. https://doi.org/10.1108/AAAJ-02-2019-3894
Copyright (c) 2026 Ade Ghofir, Ramdany Ramdany, Viniyati Maftuchach, Maria Suryaningsih, Alvandi Dwi Hardiyanto

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with KENDURI: Jurnal Pengabdian dan Pemberdayaan Masyarakat journal agree to the following terms:
- Authors retain copyright and grant the KENDURI: Jurnal Pengabdian dan Pemberdayaan Masyarakat journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.










